ISOPTON: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
ISOPTON
NACE 47.742, Retail sale of prescription glasses, lenses and sunglasses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,444
2024 · €11,249+€1,194
Equity
€242,518
2024 · €289,454-€46,936
Cash
€199,977
2024 · €199,794+€182
Balance sheet total
€351,852
2024 · €361,837-€9,984
Largest movements
Assets
- Tangible fixed assets -€16,246
down €16,246 (-28.4%), from €57,159 to €40,913
of which Furniture and vehicles: -€10,426
- Receivables within one year +€6,739
up €6,739 (+616%), from €1,094 to €7,833
of which Other amounts receivable: +€6,670
Equity and liabilities
- Reserves -€46,095
down €46,095 (-28.6%), from €161,284 to €115,189
of which Distributable reserves: -€45,260
- Other debts +€44,854
up €44,854 (+302%), from €14,856 to €59,710
- Current portion of long-term debt -€8,371
no longer reported in 2025 (was €8,371)
Income statement
- Financial income -€11,791
down €11,791 (-89.5%), from €13,172 to €1,381
of which Non-recurring financial income: -€11,570
- Depreciation -€8,780
down €8,780 (-35.1%), from €25,026 to €16,246
- Gross operating margin +€4,712
up €4,712 (+5.9%), from €79,691 to €84,403
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€11,249
Gross operating margin
+€4,712
Staff costs
+€66
Depreciation
+€8,780
Write-downs
+€141
Other operating charges
+€830
Financial income
-€11,791
Financial charges
+€261
Taxes
+€319
Deferred taxes and other
-€2,124
Result 2025
€12,444
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€67,933
Investment
€0
Financing
-€67,751
Cash 2024
€199,794
From operations (derived)
+€67,933
Net result for the year
+€12,444
Depreciation
+€16,246
Stocks and contracts
+€1,037
Receivables within one year
-€6,739
Deferred charges and accrued income
-€377
Provisions
-€368
Trade debts
+€485
Tax, wage and social debts
+€395
Other debts
+€44,854
Accrued charges and deferred income
-€43
Financing
-€67,751
Current portion of long-term debt
-€8,371
Contributions, distributions and other
-€59,380
Cash 2025
€199,977
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €361,837 | €351,852 | -€9,984 | -2.8% |
| Fixed assets | 21/28 | €57,198 | €40,952 | -€16,246 | -28.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €57,159 | €40,913 | -€16,246 | -28.4% |
| Plant, machinery and equipment | 23 | €2,685 | €185 | -€2,500 | -93.1% |
| Furniture and vehicles | 24 | €50,960 | €40,535 | -€10,426 | -20.5% |
| Other tangible fixed assets | 26 | €3,514 | €193 | -€3,320 | -94.5% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €304,639 | €310,900 | +€6,262 | +2.1% |
| Stocks and contracts in progress | 3 | €100,874 | €99,837 | -€1,037 | -1.0% |
| Stocks | 30/36 | €100,874 | €99,837 | -€1,037 | -1.0% |
| Amounts receivable within one year | 40/41 | €1,094 | €7,833 | +€6,739 | +616% |
| Trade receivables | 40 | €944 | €1,013 | +€69 | +7.3% |
| Other amounts receivable | 41 | €151 | €6,820 | +€6,670 | +4,431% |
| Cash at bank and in hand | 54/58 | €199,794 | €199,977 | +€182 | +0.1% |
| Deferred charges and accrued income | 490/1 | €2,876 | €3,253 | +€377 | +13.1% |
| Total equity and liabilities | 10/49 | €361,837 | €351,852 | -€9,984 | -2.8% |
| Equity | 10/15 | €289,454 | €242,518 | -€46,936 | -16.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €161,284 | €115,189 | -€46,095 | -28.6% |
| Tax-exempt reserves | 132 | €33,754 | €32,919 | -€835 | -2.5% |
| Distributable reserves | 133 | €127,530 | €82,270 | -€45,260 | -35.5% |
| Profit (loss) carried forward | 14 | €66,170 | €65,329 | -€842 | -1.3% |
| Provisions and deferred taxes | 16 | €368 | - | -€368 | |
| Deferred taxes | 168 | €368 | - | -€368 | |
| Amounts payable | 17/49 | €72,014 | €109,334 | +€37,320 | +51.8% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,971 | €84,334 | +€37,363 | +79.5% |
| Current portion of amounts payable after more than one year | 42 | €8,371 | - | -€8,371 | |
| Trade debts | 44 | €8,646 | €9,131 | +€485 | +5.6% |
| Suppliers | 440/4 | €8,646 | €9,131 | +€485 | +5.6% |
| Taxes, remuneration and social security | 45 | €15,099 | €15,494 | +€395 | +2.6% |
| Taxes | 450/3 | €8,933 | €9,427 | +€494 | +5.5% |
| Remuneration and social security | 454/9 | €6,166 | €6,067 | -€99 | -1.6% |
| Other amounts payable | 47/48 | €14,856 | €59,710 | +€44,854 | +302% |
| Accrued charges and deferred income | 492/3 | €43 | - | -€43 | |
| Remuneration, social security and pensions | 62 | €49,819 | €49,753 | -€66 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,026 | €16,246 | -€8,780 | -35.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26 | -€115 | -€141 | |
| Other operating charges | 640/8 | €1,886 | €1,056 | -€830 | -44.0% |
| Gross operating margin | 9900 | €79,691 | €84,403 | +€4,712 | +5.9% |
| Operating profit (loss) | 9901 | €2,934 | €17,463 | +€14,528 | +495% |
| Financial income | 75/76B | €13,172 | €1,381 | -€11,791 | -89.5% |
| Recurring financial income | 75 | €1,602 | €1,381 | -€220 | -13.8% |
| Non-recurring financial income | 76B | €11,570 | - | -€11,570 | |
| Financial charges | 65/66B | €1,499 | €1,238 | -€261 | -17.4% |
| Recurring financial charges | 65 | €1,499 | €1,238 | -€261 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €14,607 | €17,606 | +€2,999 | +20.5% |
| Transfer from deferred taxes | 780 | €2,492 | €368 | -€2,124 | -85.2% |
| Income taxes | 67/77 | €5,849 | €5,530 | -€319 | -5.5% |
| Profit (loss) for the period | 9904 | €11,249 | €12,444 | +€1,194 | +10.6% |
| Transfer from tax-exempt reserves | 789 | €5,650 | €835 | -€4,816 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,900 | €13,279 | -€3,621 | -21.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.